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Research On Accountant Appointment System

Posted on:2003-03-06Degree:MasterType:Thesis
Country:ChinaCandidate:H LiangFull Text:PDF
GTID:2156360065950682Subject:Accounting
Abstract/Summary:PDF Full Text Request
Accountant appointment system is a kind of institution in which the government orproperty rights owner authorizes the accountant to supervise the enterprise accountingbehaviors and other economic activity through their behavior of appointment to theaccountant. Enforcing accountant appointment system is an important reform of theaccountant management system. Accountant appointment system arises from the area ofXiangFan city, HuBei province and Wu county, JiangSu province in the verybeginning, and then spreads to the whole nation in recent years. Practices proved,accountant appointment system is a good way not only of strengthening accountingsupervision and improving the quality of accounting information, but also of preventingcorruption and advocating honest. In view of that, the leaders of the CentralCommission for Inspecting Discipline and the Ministry of Finance also emphasis manytimes that accountant appointment system should be experimented and spreadquickly. With the continuous development of the practice of accountant appointmentsystem, accounting theoretical and practical workers arc both exploring and researchingaccountant appointment system.This thesis is divided into five chapters to discuss accountant appointmentsystem.In chapter 1, the summarization of accountant appointment system. It introducessimply the basic meaning of accountant appointment system firstly, and then it dividesthe history of accountant appointment system into six stages, that is, accountant unifiedmanagement , accountant returns to enterprise , accountant appointment systemsprouts, accountant appointment system explores, accountant appointment systemexperiments, accountant appointment system enforces, and introduces stages one byone, furthermore, according to the difference of appointed enterprise. Furthermore,it divides the mode in existence of accountant appointment system into three kinds(state-owned enterprise , administrative institution ^ village and town collectiveenterprises and country economic organization), on (lie basis of that, each mode isdivided concretely again. At the end of this chapter, it compares accountantappointment system with other mode of accounting supervision, such as governmentauditing, CPA auditing, internal auditing, the board of supervisors, specially appointedchecker system, and try to find the similar and different point of its.In chapter 2 , the introduction and enlightenment of overseas accountantappointment system. In the beginning, this chapter is mainly introduce the content ofFrench public accountant system, such as the selection and appointment of publicaccountant, the responsibility and authority of public accountant, the relationshipbetween public accountant and appointed enterprise, the wages of public accountant,and then discuss the enlightenment which this system brings to us, there is there pointsabout enlightenment, firstly, there is no unified mode for the appointed accountant,secondly, it is necessary for us to have a mechanism which includes perfectedsupervision and departed authority, thirdly, the management system in which theauthority is balanced with the responsibility and benefit should be established.In chapter 3, the theoretical basis and practical necessity of accountant appointmentsystem. Firstly, it analyzes the accountant appointment system from the angle ofproperty rights, author thinks that the incomplete function and disordered operation ofthe mechanism of property rights of the state-owned enterprises in china is the sourcethat give rise to false accounting information and weaken accountingsupervision, accountant appointment system is an effective measure which aims toimprove the quality of accounting information and strengthen accounting supervision,property rights owner can fully exercise their supervision authority through this reformof accountant management system from the thought of interests them...
Keywords/Search Tags:accountant appointment system, property rights, quality of accountinginformation, accounting supervision, countermeasures and suggestions
PDF Full Text Request
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